- A hospice operator provided fully furnished rooms, meals/drinks, volunteer support, and coordination for terminally ill guests, but no medical treatment itself; guests paid €38 per day.
- The tax inspector argued the services were VAT-exempt, denying input VAT deduction and issuing a VAT assessment; the district court initially cancelled the assessment.
- The Court of Appeal held the overall hospice service was a single indivisible service aimed at facilitating end-of-life care, not a principal room rental service.
- The VAT medical exemption did not apply because the service was not medical care, and the exemption for hospitals/related institutions also did not apply.
- Because the operator’s ANBI status was not enough to qualify as a social institution, and the service was not treated as real estate rental, the Court upheld VAT taxation and rejected the operator’s appeal.
Source: futd.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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